Heart of America Medical Center

Nonprofit profile at a glance

EIN
450226419
IRS 990 coverage
2009–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Rugby, ND, US
Phone
(701) 776-5261
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Hospital, General

Official website

Reported finances

Revenue
$39,300,907
Expenses
$38,537,397
Assets
$87,260,668
Liabilities
$58,305,325

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • Erik Christenson (Secretary - CEO)

Highest reported compensation

  • Josalynne Hoff Rue MD (Physician & MD): $458,216 total reported compensation
  • Ronald Skipper MD (Physician & Surgeon): $444,046 total reported compensation
  • Chelsey Wyatt (CRNA): $376,569 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To advance the well-being of our communities through compassionate, patient-centered care.

What it reported doing in 2025

Good Samaritan Hospital Association (GSHA) is a nonprofit healthcare organization owned by 20 local churches representing all Christian denominations in the area. Each year, these churches elect a board of trustees at an annual meeting, and this board serves as the legal governing body responsible for the Association. GSHA is dedicated to providing comprehensive healthcare services to the community of Rugby, ND, and its surrounding areas.GSHA operates a 25-bed licensed acute/swing bed critical access hospital, three rural health clinics (located in Rugby, Dunseith, and Maddock), a surgery department, a provider-based surgical clinic and(Continued on Schedule O)pain clinic, 18 skilled nursing home beds, 60 basic care beds, and 37 assisted living apartments. Additionally, we offer a robust hospital-based hospice program, serving the community with compassionate end-of-life care.GSHA offered a variety of community-focused programs and services to improve health outcomes, promote wellness, and support underserved populations. These programs included:-Free or reduced-fee flu shot clinics-Wellness labs-Healthy initiative with the addition of a physical fitness trainer to promote a healthier community-Maintenance of the Lif Pak units around the community. -Diabetic education and chronic care management programs-Participation in health fairs and community events-Health education outreach, including radio updates from the CEO-School presentations-Senior meal support through Meals on Wheels from Dietary Department. -Volunteer ambulance services and EMT training courses-Free blood pressure screenings and wellness/physical therapy programs-CPR and first aid training for the communityGSHA also maintains strong partnerships with CNA, LPN, and RN training programs, supporting clinical rotations, internships, and career pathways for future healthcare professionals through a regional healthcare education consortium. We also have a health careers class in the local High School. We offer many services to our community via outreach or services provided. We collaborate with other community programs in our area as well to serve the community's needs via the Life Paks which provide necessary first responder response until an ambulance can arrive. The health initiatives we have worked on promote a healthier community and the dietary department is working with the senior meals on wheels to ensure our vulnerable community members are fed.The Rugby Ambulance Service is operated by GSHA after the community was unable to sustain it as a volunteer service to support the community's needs. GSHA staffs the ambulance 24/7, respond to all 911 calls in our area, and provide community services such as home blood draws for those unable to make it to the hospital. The operation of the ambulance service is partially subsidized through a mill levy and a state grant.

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 94
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.7%; rating input score 87
  • Program expense ratio: 88.1%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 88.9%; rating input score 89; 17th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.9%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 2.26; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.67; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 13.4% per year; rating input score 100; 78th percentile among comparable filings

Details

  • What they do: 17 programs and campaigns described on the official site · 3 operating locations identified
  • Where the money goes: 86.7% of revenue deployed · 88.1% of spending went to programs
  • Governance: 8 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $34M in reported program spending
  • Leadership: top reported pay $458K · 22 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.6M reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 9 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 17 filing years from 2009 to 2025
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 33/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.